§235-94  Returns by agent, guardian, etc.;
liability of fiduciaries.  (a)  Returns of decedents.  If an individual is
deceased, the return of the individual required under section 235-92 shall be
made by the individual's personal representative or other person charged with
the care of property of the decedent.



(b)  Persons under a disability.  If an
individual is unable to make a return required under section 235-92 or 235-97,
the return of the individual shall be made by a duly authorized agent, the individual's
committee, guardian, fiduciary, or other person charged with the care of the
person or property of the individual.  The preceding sentence shall not apply
in the case of a receiver appointed by authority of law in possession of only a
part of the property of an individual.



(c)  Receivers, trustees, and assignees for
corporations.  In a case where a receiver, trustee in bankruptcy, or assignee,
by order of a court of competent jurisdiction, by operation of law, or
otherwise, has possession of or holds title to all or substantially all the
property or business of a corporation, whether or not the property or business
is being operated, such receiver, trustee, or assignee shall make the return of
income for the corporation in the same manner and form as corporations are
required to make such returns.



(d)  Returns of estates and trusts.  Returns of
an estate or a trust shall be made by the fiduciary thereof.



(e)  Joint fiduciaries.  Under such regulations
as the department of taxation may prescribe, a return made by one of two or
more joint fiduciaries shall be sufficient compliance with the requirement of
this section.  A return made pursuant to this subsection shall contain a
statement that the fiduciary has sufficient knowledge of the affairs of the
person for whom the return is made to enable the fiduciary to make the return,
and the return is, to the best of the fiduciary's knowledge and belief, true
and correct.



(f)  Liability of fiduciaries.  A tax imposed
upon a fiduciary shall be a charge upon the property held by the fiduciary in
that capacity. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp,
§121-28; HRS §235-94; am L 1976, c 200, pt of §1; gen ch 1985]